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HMRC internal manual

Double Taxation Relief Manual

DT: Mauritius: double taxation agreement, Article 2: Taxes covered

  1. The existing taxes to which this Convention shall apply are:


  1. in the United Kingdom of Great Britain and Northern Ireland:
(i) the income tax;   
(ii) the corporation tax; and   
(iii) the capital gains tax; (hereinafter referred to as \`United Kingdom tax\`); 
  1. in Mauritius:
(i) the income tax;   
(ii) the capital gains tax (morcellement); (hereinafter referred to as \`Mauritius tax\`). 
  1. This Convention shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Convention in addition to, or in place of, the existing taxes.
  2. The competent authorities of the Contracting States shall notify each other of any substantial changes which are made in their respective taxation laws.